IRS incorrectly changed fiscal year


Adam H. Kerman

What a pain. My small nonprofit organization's gross receipts have always
been well under the threshold to have an annual return filing requirement.
But with the 2006 law, we have an e-file requirement.

I haven't been able to use the e-file system as it's not set up to allow
the taxpayer to correct this error. Nor is an organization allowed to file
on paper if the e-file system cannot be used, unless it voluntarily files
a complete return on Form 990.

The filing deadline for organizations that hadn't filed for three years
with calendar year fiscal years (as well as those ending in January,
February, March, and April) to avoid an adverse revocation of their
recognition as being described as various nonprofits has been extended
until Friday, October 15, 2010. So, naturally, IRS Exempt Organizations
office has been extremely busy. I was in call queues of over an hour each,
waiting to talk to three different people.

For those of you in the same boat, this is what I was told to do:

1) File 990-N with incorrect fiscal year. Anyone can use any of the
electronic filing services to do this. Urban Institute National Center
for Charitable Statistics electronic filing service allows free filings:

2) To have IRS correct its records with regard to the fiscal year, write to:

Internal Revenue Service
Atten: EO Entity
MS 6273
Ogden, UT 84201

According to one of the IRS staffers, their database shows a return filed
for calendar year 2000, which had the notice that the fiscal year changed.
I'm the only one with the organization who would file returns, and I
didn't file this one. I was told that I won't obtain the return even if
I request it as it's been destroyed per law.

Does anyone know if I can request a transcript? Also, what database was
the IRS staffer looking at that showed a filing for year 2000, and what
other information is in there if the transcript has been purged? I'd like
to see any information from this mysterious return IRS still has.


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